What is the standard VAT rate in the Netherlands in 2026?

The standard Dutch VAT rate in 2026 is 21%. The reduced rate is 9% (food, medicines, books and several services) and a 0% rate applies to exports and intra-EU supplies.

What are the Dutch corporate income tax rates in 2026?

Dutch corporate income tax (vennootschapsbelasting) in 2026 is 19% on profit up to €200,000 and 25.8% on profit above €200,000. Qualifying innovation profit is taxed at an effective 9% under the innovation box.

What is the minimum DGA salary in the Netherlands in 2026?

The customary salary (gebruikelijk loon) for a director-major shareholder is €58,000 in 2026. A lower salary can be agreed with the Dutch Tax Administration when the facts support it, for example in a demonstrable growth phase.

What is the KVK registration fee in 2026?

The one-time registration fee at the Dutch Chamber of Commerce (KVK) is €85.15 in 2026. For a BV the notary files the registration as part of incorporation.

How are dividends from a Dutch BV taxed in 2026?

The BV withholds 15% Dutch dividend tax as a prepayment. Resident shareholders with a substantial interest pay box 2 income tax: 24.5% on the first €68,843 per person and 31% above that, with the withheld 15% credited. Tax treaties can lower the rate for foreign shareholders.

Netherlands VAT Rates 2026: 21% Standard, 9% Reduced, 0%

VAT (btw)

21%standard rate on most goods and services

9%reduced rate: food, medicines, books, repairs and more

0%exports and intra-EU supplies, with right of deduction

The category list and the border cases are in Dutch VAT rates 2026; selling across the EU runs through the One Stop Shop, explained on selling into the EU.

Corporate income tax (vennootschapsbelasting)

19%on profit up to €200.000

25,8%on profit above €200.000

9%effective rate on qualifying innovation profit (innovation box)

Bracket mechanics and worked examples: Dutch corporate tax rates 2026 · every year since 2019: the rates archive · the 9% route: the innovation box.

Dividend & box 2

15%Dutch dividend withholding tax, credited as a prepayment

24,5%box 2 on the first €68.843 per person

31%box 2 above €68.843

Timing, the two-bracket strategy and the resolution paperwork: distributing dividend in 2026. Tax treaties can lower the 15% for foreign shareholders — India, for example, sits at 10% under the treaty, see the Dutch BV from India.

DGA salary & payroll

€58.000customary salary (gebruikelijk loon) for a director-shareholder

35.75% / 37.56% / 49.5%box 1 brackets: to €38,883 / to €78,426 / above

4,85%Zvw health contribution for the DGA, up to €79.409

What €58,000 leaves net, bracket by bracket: DGA salary gross to net · interactive: the DGA salary calculator.

Box 3, the 30% ruling and the KVK fee

36%box 3 rate on deemed returns; exemption €59.357 per person

30%tax-free allowance under the expat ruling; salary norm €48,013 (2026), 27% for new cases from 2027

€85,15one-time KVK registration fee

The ruling in full — requirements, the 2027 change and what happens when it ends: the 30% ruling in 2026 and the 30% ruling calculator. The KVK fee and what follows it: KVK registration fee 2026.

What the figures mean together

Rates are the raw material; the structure decides the outcome. Profit at 19%, a fitting salary, dividend timed across the box 2 brackets and the €500,000 borrowing room together shape what an owner actually keeps — the design work described on the holding structure and, per situation, in a written consultation.

Terms on this page

Corporate income tax (VPB): The profit tax of a BV, levied in two brackets over taxable profit per financial year. The current brackets and thresholds live on the figures page.
Box 2: The box for income from a substantial interest: dividend and capital gains on a shareholding of five percent or more. Two brackets apply; the first bracket runs per person, which rewards spreading over years and partners.
Customary salary (gebruikelijk loon): The minimum salary a DGA pays themselves, tested against the annually set norm, the most comparable employment and the best-paid employee. A demonstrably lower salary can be agreed with the Dutch tax authority.
Participation exemption: The rule that fully exempts dividends and capital gains on a shareholding of five percent or more from corporate tax at the receiving company. The engine underneath every Dutch holding structure.
Business succession scheme (BOR): The scheme that largely exempts gift and inheritance tax on business succession: fully up to the statutory threshold and partially above it, provided it concerns active business assets and the continuation requirement is met.

All terms in the glossary →

What these rates mean for the choice between sole proprietorship and Dutch BV is worked out on The Holdwise Threshold 2026: around €78,000–€88,000 when profit stays inside the holding.

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